No.According to the instructions for Maryland's Personal Property tax return,
"State law requires that certain types of personal
property be fully exempt throughout Maryland from any
assessment and taxation. These include aircraft, farming
implements, residential (non-business) property, most registered
vehicles, boats not more than 100 feet in length, customized
computer software, intangible personal property (e.g., stocks,
bonds, patents, goodwill, trademarks, etc.)." See page 2 :http://dat.maryland.gov/SDAT%20Forms/2016%20Form%20AT3-51%20Instructions.pdf
The tax is imposed on business personal property (not real estate) for a sole proprietorship,and your rental activity is not a sole proprietorship.
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